Wisconsin Statutes
Wis. Stat. § 76.08 (2026)
Review of assessment
✓ current as of July 2026
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76.08(1)(1) Notice of the assessments determined under s. 76.07 and of adjustments under s. 76.075 shall be given by certified mail to each company the property of which has been assessed, and the notice of assessment shall be mailed on or before the assessment date specified in s. 76.07 (1). Any company aggrieved by the assessment or adjustment of its property thus made may have its assessment or adjustment redetermined by the Dane County circuit court if within 30 days after notice of assessment or adjustment is mailed to the company under s. 76.07 (3) an action for the redetermination is commenced by filing a summons and complaint with that court, and service of authenticated copies of the summons and complaint is made upon the department of revenue. No answer need be filed by the department and the allegations of the complaint in opposition to the assessment or adjustment shall be deemed denied. Upon the filing of the summons and complaint the court shall set the matter for hearing without a jury. If the plaintiff fails to file the summons and complaint within 5 days of service upon the department, the department may file a copy thereof with the court in lieu of the original. The department may be named as the defendant in any such action and shall appear and be represented by its counsel in all proceedings connected with the action but, on the request of the secretary of revenue, the attorney general may participate with or serve in lieu of departmental counsel. In an action for redetermination of an adjustment, only the issues raised in the department’s adjustment under s. 76.075 may be raised.
76.08(2)(2) If as the result of an action pursuant to sub. (1) the assessment as found by the department is increased by the court, any resulting increase in the tax shall be collected upon final determination of the action as other taxes levied and assessed under ss. 76.01 to 76.26 are collected.
76.08 HistoryHistory: 1971 c. 125 s. 521; Sup. Ct. Order, 67 Wis. 2d 585, 751 (1975); 1977 c. 449; 1989 a. 31.
76.08 NoteJudicial Council Committee Note, 1974: Sub. (1) amended to conform to the new mode of commencement of action under s. 801.02. As amended, this section would require both the filing and the service on the department within 30 days after the mailing of the notice of assessment. [Re Order effective Jan. 1, 1976]
Notes of Decisions
Cited in 5
cases (1 in the last 5 years), 1936–2021 · leading case: Sw. Airlines Co. v. State of Wisconsin Dep't of Revenue, 2021 WI 54 (Wis. 2021).
Sw. Airlines Co. v. State of Wisconsin Dep't of Revenue, 2021 WI 54 (Wis. 2021). “4 In relevant part, Wis. Stat. § 76.08 (1) sets forth: Any company aggrieved by the assessment or adjustment of its property thus made may have its assessment or adjustment redetermined by the Dane County circuit court if within 30 days after notice of assessment or adjustment…”
Nw. Airlines, Inc. v. Wisconsin Dep't of Revenue, 2006 WI 88 (Wis. 2006). “The court held that Wis. Stat. § 76.08 (1) required Northwest to serve DOR with a copy of the summons and complaint within 30 days of receiving an assessment notice and that Northwest failed to do so.”
Burlington N. R.R. v. Dep't of Revenue, 570 F. Supp. 585 (W.D. Wis. 1983). “Wis.Stat. § 76.08. Based upon the assessed value of the railroad property, the Department levies a property tax upon the railroad companies at a state average rate of taxation.”
Wisconsin Gas & Elec. Co. v. Tax Comm'n, 266 N.W. 186 (Wis. 1936). “” Sec. 76.08, Stats. 1931, provides, in substance, that after the assessments have been determined as provided in sec.”
Fox River Valley R.R. v. Dep't of Revenue, 863 F. Supp. 893 (E.D. Wis. 1994). “See Wis. Stat. § 76.08 . This argument is without merit.”
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